Civic Intelligence

Smiles and Tears Children and Family Services

EIN 20-4278422 • 501(c)3 • Pomona, CA

Profile

To place children impacted by abuse and neglect with loving, nurturing families and provide the children and families with educational, social and psychological services for the needs of the foster children.

925 North Garey AvenuePomona, CA 91767

smilesandtears.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

62nd percentile

0.15x

Higher debt load relative to assets than 62% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

41st percentile

0.04x

Higher debt load relative to revenue than 41% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Net Margin

37th percentile

-0.8%

Higher net margin than 37% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

84th percentile

$160,718

Higher top officer pay than 84% of similar nonprofits.

Top officer pay equals 11.1% of source-year revenue.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Asset Growth

29th percentile

-3.2%

Faster asset growth than 29% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Revenue Growth

45th percentile

4.6%

Faster revenue growth than 45% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets62nd percentile

Assets

Down

$382,824

Down $12,723 (-3.2%) from 2023

Liabilities

Down

$56,193

Down $1,747 (-3.0%) from 2023

Net Assets

Down

$326,631

Down $10,976 (-3.3%) from 2023

Operations
Liabilities / Revenue41st percentileNet Margin37th percentile

Revenue

Up

$1,443,509

Up $63,274 (+4.6%) from 2023

Expenses

Up

$1,454,485

Up $147,870 (+11%) from 2023

Net Income

Down

-$10,976

Down $84,596 (-115%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth29th percentile

Grouped bars show assets, liabilities, and net assets across loaded filings.

$600K$400K$200K$0Assets 2017: $351,386Liabilities 2017: $57,555Net Assets 2017: $293,8312017Assets 2018: $487,121Liabilities 2018: $61,010Net Assets 2018: $426,1112018Assets 2019: $507,104Liabilities 2019: $45,052Net Assets 2019: $462,0522019Assets 2020: $459,577Liabilities 2020: $41,367Net Assets 2020: $418,2102020Assets 2021: $336,787Liabilities 2021: $28,582Net Assets 2021: $308,2052021Assets 2022: $308,235Liabilities 2022: $44,248Net Assets 2022: $263,9872022Assets 2023: $395,547Liabilities 2023: $57,940Net Assets 2023: $337,6072023Assets 2024: $382,824Liabilities 2024: $56,193Net Assets 2024: $326,6312024

Highlighted filing

2024

Assets$382,824
Liabilities$56,193
Net Assets$326,631
Open 2024 Filing

Operations Trend

Revenue Growth45th percentile

Revenue, expenses, and net income by year, with the latest filing highlighted.

$1.5M$1.0M$500K$0-$500KRevenue 2017: $1,131,594Expenses 2017: $836,456Net Income 2017: $295,1382017Revenue 2018: $1,263,750Expenses 2018: $1,131,470Net Income 2018: $132,2802018Revenue 2019: $1,267,178Expenses 2019: $1,231,237Net Income 2019: $35,9412019Revenue 2020: $1,393,526Expenses 2020: $1,437,368Net Income 2020: -$43,8422020Revenue 2021: $1,215,862Expenses 2021: $1,325,867Net Income 2021: -$110,0052021Revenue 2022: $1,211,110Expenses 2022: $1,255,328Net Income 2022: -$44,2182022Revenue 2023: $1,380,235Expenses 2023: $1,306,615Net Income 2023: $73,6202023Revenue 2024: $1,443,509Expenses 2024: $1,454,485Net Income 2024: -$10,9762024

Highlighted filing

2024

Revenue$1,443,509
Expenses$1,454,485
Net Income-$10,976
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.

Open filing
Assets
$382,824
Liabilities
$56,193
Net assets
$326,631
Revenue
$1,443,509
Expenses
$1,454,485
Net income
-$10,976
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.38$0.06$0.33$1.44$1.45$0.01
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.40$0.06$0.34$1.38$1.31$0.07
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.31$0.04$0.26$1.21$1.26$0.04
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.34$0.03$0.31$1.22$1.33$0.11
2020Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.46$0.04$0.42$1.39$1.44$0.04
2019Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.51$0.05$0.46$1.27$1.23$0.04
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.49$0.06$0.43$1.26$1.13$0.13
2017Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.35$0.06$0.29$1.13$0.84$0.30
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Jun 16, 2025
Return Version
2024v5.1
Gross Receipts
$1,443,509
Mission and Program Overview

Mission

To place children impacted by abuse and neglect with loving, nurturing families and provide the children and families with educational, social and psychological services for the needs of the foster children.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$281,899$264,388▼ $17,511
Accounts Receivable$109,737$115,968▲ $6,231
Land, Buildings, and Equipment, Net$2,161$718▼ $1,443
Savings and Temporary Cash Investments-$0-
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$395,547$382,824▼ $12,723
Other Assets Total$1,750$1,750→ $0
Liabilities
Accounts Payable and Accrued Expenses$57,940$56,193▼ $1,747
Total Liabilities$57,940$56,193▼ $1,747
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$337,607$326,631▼ $10,976
Total Net Assets Fund Balance$337,607$326,631▼ $10,976
Total Liabilities and Net Assets / Fund Balance$395,547$382,824▼ $12,723

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$718$9,377$10,095
Compensation and Service Providers
Top Officer Pay84th percentile

Employees

NameTitleFull / Part TimeBaseTotal
Jose Francisco IslasCEOFT$160,718$160,718
Christine Maarie IslasCFOFT$75,336$75,336

Board Members and Trustees

NameTitle
Renee BarbeeBoard Member
Tila GuzmanBoard Member
Jessica M MedinaSecretary
Oscar UgaldeTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$1,443,376
Investment Income
$133
Other Revenue
$0
Change in Net Assets
$-10,976
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$865,925
Salaries, Compensation, and Employee Benefits$588,560
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$307,631$28,951-$336,582
Current Officers, Directors, Trustees, and Key Employees$120,129$40,043-$160,172
Other Employee Benefits$43,928$7,752-$51,680
Occupancy$43,766$7,723-$51,489
Office Expenses$23,251$23,251-$46,502
Payroll Taxes$34,107$6,019-$40,126
Insurance$28,506$5,030-$33,536
Fees for Services Other$12,933$4,311-$17,244
All Other Expenses$11,368$3,180-$14,548
Other Expenses$6,027$1,064-$7,091
Advertising$3,979--$3,979
Depreciation Depletion-$1,443-$1,443
Total Functional Expenses$1,323,420$131,065$0$1,454,485
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Audit committee
Yes
Backup withholding compliance
No
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
Yes
CEO compensation reviewed
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 2

“The cfo is the spouse of the ceo.”

Form 990, Part VI, Section B, Line 11B

“A copy of the annual form 990 is provided to all board members for review and approval before the reports are filed.”

Form 990, Part VI, Section B, Line 15B

“The board of directors approves compensation to top management.”

Form 990, Part VI, Section C, Line 19

“Upon request, the organization makes available copies of tax returns and finanical statements to any individual requesting them. Requests can be made at the office during normal business hours.”

Filing and Contact Details

Filer

Filer Name
Smiles and Tears Children and
EIN
20-4278422
Phone
9094699580
Address
925 NORTH GAREY AVENUE, POMONA, CA 91767

Signing Officer

Name
Jose F Islas
Title
CEO
Signed
2025-06-16
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Jose F Islas
Formed
2012
Legal Domicile
CA
Voting Board Members
6
Independent Board Members
3
Employees
8

Preparer

Firm
Elite Financial Solutions
Address
301 E FOOTHILL BLVD STE 201, ARCADIA, CA 91006
Preparer
William A Harris III CPA
Phone
6262561400
Raw XML AppendixShowing 400 of 422 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990/PrincipalOfficerNm0JOSE F ISLAS
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IRS990/ProgramServiceRevenueGrp/BusinessCd0624100
IRS990/ProgramServiceRevenueGrp/Desc0Foster Care Program
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt01443376
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt01443376
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt03707
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt0228
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt0799120
IRS990/PYProgramServiceRevenueAmt01376300
IRS990/PYRevenuesLessExpensesAmt073620
IRS990/PYSalariesCompEmpBnftPaidAmt0507495
IRS990/PYTotalExpensesAmt01306615
IRS990/PYTotalRevenueAmt01380235
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IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
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IRS990/ReconcilationRevenueExpnssAmt0-10976
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IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
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IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/EOYAmt00
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt01443376
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt01380007
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt01211075
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt01215829
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt01393453
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt06643740
IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/TotalAmt00
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt0133
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt0228
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt035
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt033
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt073
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt0502
IRS990ScheduleA/OtherIncome170Grp/TotalAmt00
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.99990
IRS990ScheduleA/PublicSupportPY170Pct00.99990
IRS990ScheduleA/PublicSupportTotal170Amt06643740
IRS990ScheduleA/SubstantialContributorsTotAmt00
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt01443376
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt01380007
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt01211075
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt01215829
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt01393453
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt06643740
IRS990ScheduleA/TotalSupportAmt06644242
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/TotalAmt00
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd0true
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt0718
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt09377
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt010095
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0718
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IRS990ScheduleJ/CompBasedOnRevenueOfFlngOrgInd0false
IRS990ScheduleJ/CompBsdNetEarnsFlngOrgInd0false
IRS990ScheduleJ/CompBsdNetEarnsRltdOrgsInd0false
IRS990ScheduleJ/CompBsdOnRevRelatedOrgsInd0false
IRS990ScheduleJ/EquityBasedCompArrngmInd0false
IRS990ScheduleJ/InitialContractExceptionInd0false
IRS990/ScheduleJRequiredInd0true
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt075336
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt1160718
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0CHRISTINE MAARIE ISLAS
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm1JOSE FRANCISCO ISLAS
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0CFO
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt1CEO
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt075336
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt1160718
IRS990ScheduleJ/SeverancePaymentInd0false
IRS990ScheduleJ/SupplementalNonqualRtrPlanInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE CFO IS THE SPOUSE OF THE CEO.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1A COPY OF THE ANNUAL FORM 990 IS PROVIDED TO ALL BOARD MEMBERS FOR REVIEW AND APPROVAL BEFORE THE REPORTS ARE FILED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE BOARD OF DIRECTORS APPROVES COMPENSATION TO TOP MANAGEMENT.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3UPON REQUEST, THE ORGANIZATION MAKES AVAILABLE COPIES OF TAX RETURNS AND FINANICAL STATEMENTS TO ANY INDIVIDUAL REQUESTING THEM. REQUESTS CAN BE MADE AT THE OFFICE DURING NORMAL BUSINESS HOURS.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section A, Line 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section B, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section B, Line 15b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Section C, Line 19
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IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0395547
IRS990/TotalAssetsEOYAmt0382824
IRS990/TotalAssetsGrp/BOYAmt0395547
IRS990/TotalAssetsGrp/EOYAmt0382824
IRS990/TotalCompGreaterThan150KInd0true
IRS990/TotalContributionsAmt00
IRS990/TotalEmployeeCnt08
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0131065
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt01323420
IRS990/TotalFunctionalExpensesGrp/TotalAmt01454485
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt057940
IRS990/TotalLiabilitiesEOYAmt056193
IRS990/TotalLiabilitiesGrp/BOYAmt057940
IRS990/TotalLiabilitiesGrp/EOYAmt056193
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0337607
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0326631
IRS990/TotalProgramServiceExpensesAmt01323420
IRS990/TotalProgramServiceRevenueAmt01443376
IRS990/TotalReportableCompFromOrgAmt0236054
IRS990/TotalRevenueGrp/ExclusionAmt0133
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt01443376
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt01443509
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0395547
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0382824
IRS990/TravelGrp/TotalAmt00
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/VotingMembersGoverningBodyCnt06
IRS990/VotingMembersIndependentCnt03
IRS990/WebsiteAddressTxt0SMILESANDTEARS.ORG
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0JOSE F ISLAS
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0CEO
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-06-16
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0SMILES AND TEARS CHILDREN AND

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